2003 (1) TMI 570 - AT - Central Excise

Summary

The Revenue appealed against the order allowing Modvat credit for Welding Electrodes Plates. The Revenue argued that the plates are not used for machinery manufacture but for civil structures. The Commissioner found the plates are used in manufacturing capital goods like juice Sulphiter machines for sugar production. The Revenue did not provide evidence to support their claim, and the appeal was rejected.